EU periodic VAT declaration

The sales to customers in other EU countries is exempt from VAT, but the VAT must be calculated and reported to Skatteverket in the EU periodic VAT declaration. The report is submitted to Skatteverket monthly or quarterly. Refer to the Skatteverket to learn more about which reporting period applies for your company.

Please note that VAT-exempt sales only apply to customers in other EU countries and are only permitted if the customer has a valid VAT number. In order for the invoice to be registered as a VAT-exempt sales, the customer's VAT number must be entered in the program's customer register.

The declaration is drawn up as follows:

When an invoice to a foreign customer is posted against a ledger account that has an associated VAT code, the VAT code is saved on the journal entry. From here, the program retrieves the information that is later reported in the EU periodic VAT declaration. You can read more about retrieving the report in the topic Submit EU periodic VAT declaration to Skatteverket.

The chart of accounts included in the program contains the following accounts and VAT codes for registering VAT-exempt sales of goods and services within the EU:

• 3058 VAT-exempt sales of goods in the EU has VAT code 35.
• 3022 VAT-exempt delivery charges in the EU has VAT code 35.
• 3048 VAT-exempt sales of services in the EU has VAT code 39.
• 3057 VAT-exempt sales by an intermediary in a triangulation within the EU has VAT code 38.

Related topics

Submit EU periodic VAT declaration to Skatteverket